Research and analysis

Managing Pay As You Earn in real time: challenges faced by micro-employers

A study with a sub-set of micro employers that are finding payroll reporting Real Time Information (RTI) challenging, to understand barriers to compliance and how HM Revenue and Customs (HMRC) can provide support.

Documents

Managing Pay As You Earn in real time: challenges faced by micro-employers

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Details

This research aims to understand (a) what drives error in reporting Pay As You Earn (PAYE) in real time among micro-employers and (b) how might HMRC best support micro-employers to comply with their PAYE reporting requirements.

Conducted through 45 qualitative interviews in 2016 with micro-employers and their agents, the research involved only those who were known to have received a PAYE late filing penalty from HMRC, and those who had made an amendment after the end of the tax year by submitting an Earlier Year Update (EYU).

Published 15 September 2016